CA Mains Exam Pattern and Syllabus

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Chartered Accountant (CA) scheme and syllabus for the Final Examination are specified below. The syllabus is designed to cover relevant topics including issue of Accounting, Auditing Practices, Amendments in the Legislation, other topics related to Accountancy.


Exam Patter and Syllabus

The Mains exam contains total 8 Papers divided into 2 Groups.

Group I

Paper 1- Advanced Accounting
The paper carries 100 marks with duration of 3 hours. The paper contents questions on Accounting Standards and Guidance Notes, Corporate Financial Reporting, Account Holding, Accounting aspects.

Paper 2 – Management Accounting and Financial Analysis
The paper is of 3 hours and carries 100 marks. The objective of this paper is to check knowledge in management accounting, financial planning, markets and regulatory framework.

Paper 3 – Advanced Auditing
The paper is of 3 hours and carries 100 marks. The objective of this paper is to check knowledge of current auditing practices and procedures.

Paper 4 – Corporate Laws and Secretarial Practice
The paper is of 3 hours and carries 100 marks. The paper is designed to check the knowledge of corporate and other allied laws and secretarial practices.

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Group II

Paper 5 – Cost Management
The paper is of 3 hours and carries 100 marks. The objective is to see how well the candidate uses costing data for decision making and control and developing modern cost management concepts.

Paper 6 – Management Information and Control System
The paper is of 3 hours and carries 100 marks. The objective of this paper is to develop the ability of candidate to understand managerial Information and control system analysis.

Paper 7 – Direct Taxes
The paper is of 3 hours and carries 100 marks.

Paper 8 – Indirect Taxes
The paper is of 3 hours and carries 100 marks.

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